61.assessed level of material misstatement risk 重大错报风险的评估水平 .6`9H 1
62.simall business 小规模企业 gqu?o&>9
63.accounting system 会计系统 PfC!lI
BU
64.test of control 控制测试 %F-ZN^R
65.walk-through test 穿行测试 1 D<_N
66.communication 沟通 X@K-^8
67.flow chart 流程图
K':K{ee>
68.reperformance of internal control 重新执行 9J9)AV
69.audit evidence 审计证据 /.Ww6a~
70.substantive procedures 实质性程序 w*oQ["SL
71.assertions 认定 aVK3?y2
72.esistence 存在 >hk=VyU;
73.occurrence 发生 il:$sd
74.completeness 完整性 h-Fn
?
75.rights and obligations 权利和义务 S"OR%
76.valuation and allocation 计价和分摊 Z|5?7v;h5
77.cutoff 截止 DGAX3N;r6{
78.accuracy 准确性 &8l%T'gd
79.classification 分类 c@/(B:@
80.inspection 检查 ?34 e-
81.supervision of counting 监盘 J|w\@inQ
82.observation 观察 ev#;t@^
83.confirmation 函证 ^(|vsFzn
84.computation 计算 ,'p2v)p^4
85.analytical procedures 分析程序 :k.NbN$i\
86.vouch 核对 bpKZ3}U
87.trace 追查 DjN|Wr)*
88.audit sampling 审计抽样 UG'9*(*
89.error 误差 m6',SY9T
90.expected error 预期误差
?sMP~RHQ
91.population 总体 j}~86JO+Cw
92.sampling risk 抽样风险 {
T-'t/0e(
93.non- sampling risk 非抽样风险 'J6
M*vO
94.sampling unit 抽样单位 59O?_F9
95.statistical sampling 统计抽样 Bc6|n :;u
96.tolerable error 可容忍误差 V{^!BBQ
97.the risk of under reliance 信赖不足风险
\9/ b!A
98.the risk of over reliance 信赖过度风险 3WUTI(
99.the risk of incorrect rejection 误拒风险 oE(7v7iY
100. the risk of incorrect acceptance 误受风险 dVsE^jsL
101.working trial balance 试算平衡表 !!`!|w
102.index and cross-referencing 索引和交叉索引 IuNiEtKx
103.cash receipt 现金收入 d"6&AJ5a
104.cash disbursement 现金支出 lsy?Ac
105.bank statement 银行对账单 (Nx;0"5IX
106.bank reconciliation 银行存款余额调节表 +eX@U;J,g
107.balance sheet date 资产负债表日 %oq[,h
<X
108.net realizable value 可变现净值 +=.W<b
109.storeroom 仓库 m"o ;L3
110.sale invoice 销售发票 pb$~b\s]=
111.price list 价目表 FvJd8kV
112.positive confirmation request 积极式询证函 QoG cWJ
113.negative confirmation request 消极式询证函 ^Nmg07_R
114.purchase requisition 请购单 ho0@ l
115.receiving report 验收报告 Um: Hrjw
116.gross margin 毛利 nSkPM5\TI
117.manufacturing overhead 制造费用 D;_ MPN[
118.material requisition 领料单 `~ * @q!
119.inventory-taking 存货盘点 e(I=^#u6
120.bond certificate 债券 <oo
121.stock certificate 股票 -*m+(7G\
122.audit report 审计报告 Sp^9&^
123.entity 被审计单位 5JLu2P
124.addressee of the audit report 审计报告的收件人 yq NzdzX
125.unqualified opinion 无保留意见 82]vkU
126.qualified opinion 保留意见 UGuxV+Nwf
127.disclaimer of opinion 无法表示意见 '*k'i;2/1
128.adverse opinion 否定意见